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Opinion 2003-6
… MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with … town taxes must be set to reflect this distinction. This is in reply to your inquiry concerning taxes levied to … of another village. You indicate that the village that is partly within the town has its own police department, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfRockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate … deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in 2013. The …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bolton … ensured credit card claims were properly supported and for appropriate purposes. Auditors tested all 22 credit card …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget released in April. However, better-than-projected fiscal performance …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsNew York’s Economy and Finances in the COVID-19 Era
… reported, New York’s unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… New York City, counties and towns administer HCV programs at the local level. DiNapoli’s audit found that improvements … HCR did not meet HUD’s standard that states should use at least 95% of vouchers it funds. The audit also found that … under contract with HCR. Inspections are supposed to occur at a tenant’s initial occupancy and at least annually to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisCity of Newburgh – Budget Review (B6-13-21)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… and Congress would have significant implications for New Yorkers, including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on their federal taxes, according to a report … Comptroller Thomas P. DiNapoli. "The stakes are high for New Yorkers if these changes are made to the federal tax …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersNYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of nearly $3.7 … Thomas P. DiNapoli. The surplus money will be used to balance the FY 2019 budget. "The city’s economy is strong and …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsOpinion 92-28
… to reimburse the school district for interest costs with respect to such notes. (5) If a school district chooses … and a city school district public library in connection with moneys for the support of the library: 1. Is interest … earmarked for library purposes. Accordingly, consistent with this statutory scheme, we believe the school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Oneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, … and the Town of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62City of Long Beach – Budget Review (B7-15-14)
… and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … not provide documentation to show that this revenue will be realized in 2015-16. The proposed budget includes … each. These estimates include amounts that are expected to be realized from a 2 percent increase in metered water rates, …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Maine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Administration and Monitoring of Financial Assistance to New York City Businesses
… whether NYCIDA recaptured public benefits in accordance with the project and/or lease agreements. The audit covered … forth in NYCIDA’s uniform tax exemption policy, it engages with the company to discuss potential projects. The business … or repayment amount. Of a judgmental sample of 28 projects with recapture payments, 15 had multiple recapture or …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses